New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XI - Tax Appeals Tribunal
Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure
Section 3000.19 - Record of hearing

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.19

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Within a reasonable period of time after a determination of an administrative law judge, or where exception is taken to an administrative law judge's determination within a reasonable period of time after a decision of the tribunal but prior to the commencement of judicial review of such decision, a petitioner may request that the Division of Tax Appeals provide a copy of the record. The record shall consist of:

(1) all notices, pleadings, motions and intermediate rulings;

(2) a transcript of the hearing, if any;

(3) copies of all exhibits or, where the parties consented to have the controversy determined on submission without hearing, the documents submitted to the administrative law judge pursuant to section 3000.8(b) of this Part;

(4) a transcript of oral argument before the tribunal, if any;

(5) the determination of the administrative law judge and exceptions thereto, if any; and

(6) the decision of the tribunal where exception was taken to the determination of the administrative law judge.

(b) The transcript of the hearing and of the oral argument, if any, may be purchased from the hearing reporter at a charge not to exceed that paid by the Division of Tax Appeals for a transcript pursuant to rates fixed by the Comptroller, or rates as may be reasonably fixed by the tribunal. Requests for copies of other parts of the record shall be made to the records access officer for the Division of Tax Appeals. The cost of such copies shall be at the rate of 25 cents per page.

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